PT Construct: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
PT Construct
Largest movements
- Receivables within one year -€11,869
down €11,869 (-85.8%), from €13,831 to €1,961
of which Trade receivables: -€12,160
- Cash +€5,397
up €5,397, from €0 to €5,397
mainly Receivables within one year (+€11,869) and Depreciation (+€5,497)
- Tangible fixed assets -€2,671
down €2,671 (-9.6%), from €27,763 to €25,092
of which Plant, machinery and equipment: -€2,529
- Debts after one year -€5,987
down €5,987 (-63.8%), from €9,379 to €3,392
- Profit (loss) carried forward -€3,032
down €3,032 (-50.5%), from €6,006 to €2,974
- Tax, wage and social debts +€886
up €886 (+497.0%), from €178 to €1,064
of which Taxes: +€886
- Other debts -€757
down €757 (-55.8%), from €1,356 to €599
- Gross operating margin -€3,645
down €3,645 (-24.2%), from €15,031 to €11,387
- Depreciation +€893
up €893 (+19.4%), from €4,604 to €5,497
- Taxes -€327
down €327 (-15.7%), from €2,081 to €1,753
- Financial charges -€268
down €268 (-38.4%), from €698 to €430
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €41,649 | €32,505 | -€9,144 | -22.0% |
| Fixed assets | 21/28 | €27,818 | €25,147 | -€2,671 | -9.6% |
| Tangible fixed assets | 22/27 | €27,763 | €25,092 | -€2,671 | -9.6% |
| Plant, machinery and equipment | 23 | €26,997 | €24,469 | -€2,529 | -9.4% |
| Furniture and vehicles | 24 | €766 | €623 | -€143 | -18.6% |
| Financial fixed assets | 28 | €55 | €55 | = | 0.0% |
| Current assets | 29/58 | €13,831 | €7,358 | -€6,473 | -46.8% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €13,831 | €1,961 | -€11,869 | -85.8% |
| Trade receivables | 40 | €12,160 | €0 | -€12,160 | -100.0% |
| Other amounts receivable | 41 | €1,671 | €1,961 | +€291 | +17.4% |
| Cash at bank and in hand | 54/58 | €0 | €5,397 | +€5,397 | |
| Total equity and liabilities | 10/49 | €41,649 | €32,505 | -€9,144 | -22.0% |
| Equity | 10/15 | €24,006 | €20,974 | -€3,032 | -12.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €16,000 | €16,000 | = | 0.0% |
| Distributable reserves | 133 | €16,000 | €16,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,006 | €2,974 | -€3,032 | -50.5% |
| Amounts payable | 17/49 | €17,643 | €11,531 | -€6,112 | -34.6% |
| Amounts payable after more than one year | 17 | €9,379 | €3,392 | -€5,987 | -63.8% |
| Financial debts | 170/4 | €9,379 | €3,392 | -€5,987 | -63.8% |
| Amounts payable within one year | 42/48 | €8,265 | €8,139 | -€125 | -1.5% |
| Current portion of amounts payable after more than one year | 42 | €5,863 | €5,987 | +€124 | +2.1% |
| Financial debts | 43 | €149 | €0 | -€149 | -100.0% |
| Credit institutions | 430/8 | €149 | €0 | -€149 | -100.0% |
| Trade debts | 44 | €718 | €489 | -€229 | -31.9% |
| Suppliers | 440/4 | €718 | €489 | -€229 | -31.9% |
| Taxes, remuneration and social security | 45 | €178 | €1,064 | +€886 | +497.0% |
| Taxes | 450/3 | €0 | €886 | +€886 | |
| Remuneration and social security | 454/9 | €178 | €178 | = | 0.0% |
| Other amounts payable | 47/48 | €1,356 | €599 | -€757 | -55.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,604 | €5,497 | +€893 | +19.4% |
| Other operating charges | 640/8 | €844 | €856 | +€12 | +1.4% |
| Gross operating margin | 9900 | €15,031 | €11,387 | -€3,645 | -24.2% |
| Operating profit (loss) | 9901 | €9,584 | €5,034 | -€4,550 | -47.5% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €698 | €430 | -€268 | -38.4% |
| Recurring financial charges | 65 | €698 | €430 | -€268 | -38.4% |
| Profit (loss) for the period before taxes | 9903 | €8,886 | €4,604 | -€4,282 | -48.2% |
| Income taxes | 67/77 | €2,081 | €1,753 | -€327 | -15.7% |
| Profit (loss) for the period | 9904 | €6,806 | €2,851 | -€3,955 | -58.1% |
| Profit (loss) for the period to be appropriated | 9905 | €6,806 | €2,851 | -€3,955 | -58.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.